BFH: Significance of the principal of neutrality for VAT rate reductions

Following a submission to the CJEU, this ruling from the German Federal Tax Court (BFH) concerns the question of whether the reduced VAT rate of currently 7 % can be applied to supplies of wood chips in Germany.

Source KPMG

See also ECJ C-515/20 (Finanzamt A) – Judgment – Supply of wood chips may be excluded under national law from the reduced VAT rate

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